Executive SummaryPDF News Release Dedication, Preface, and Table of ContentsPDF The Most Serious Problems Encountered by Taxpayers: Top Five Issues The Time for Tax Reform is NowPDF The IRS Mission Statement Does Not Reflect the Agency's Increasing Responsibilities for Administering Social Benefits ProgramsPDF IRS Performance Measures Provide Incentives that May Undermine the IRS MissionPDF The Wage & Investment Division is Tasked with Supporting Multiple Agency-Wide Operations, Impeding its ability to Serve its Core Base of Individual Taxpayers EffectivelyPDF IRS Policy Implementation Through Systems Programming Lacks Transparency and Precludes Adequate ReviewPDF Additional Issues: Most Serious Problems 6-15: Taxpayer Rights IssuesPDF Most Serious Problems 16-21: Tax Administration IssuesPDF Status Updates on Previously Identified ProblemsPDF Legislative RecommendationsPDF The Most Litigated IssuesPDF TAS Case AdvocacyPDF AppendicesPDF Volume 2: TAS Research and Related StudiesPDF Previous Reports